Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Ohio

Physical Nexus in Ohio

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state, including Amazon FBA
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales; however, there are some exemptions to this.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Ohio

A business is considered to have economic nexus in Ohio if it made $100,000 or more in revenue OR reached 200 retail sales in the current or preceding calendar year.

What’s included?

  • Gross receipts from the sale of tangible personal property for storage, use or consumption in the state
  • Provided services, the benefit of which is realized in the state
  • Exempt sales
  • Exempt services